Section 166: Other goods admissible duty and tax free

1 In addition to the admission of personal effects of travelers free of duties and Customs duties as provided in this Part, travelers may import goods intended for free circulation in Nigeria not exceeding an amount to be specified in the regulations free of duties and Customs duties; provided that, this exemption may only be utilised once in every six months.

2 For all goods imported for personal use, items over the exemption limit provided for in subsection (1) shall be subject to entry based on extant tariff value under provisions for a simplified goods declaration, and the specified limits shall apply to all travelers, whether Nigerian residents or non-residents.